Heinz Company's job order costing system applies overhead based on direct labor costs. The company's manufacturing costs for the current year were direct materials, $108,000; direct labor, $144,000; and factory overhead, $36,000. At year-end, the total cost of Work in Process is $38,000, which includes $12,000 of direct labor cost. What amount of direct material cost is included in the ending Work in Process inventory?